Status: public review open

Government agency representatives, municipal analysts and investors, software providers, and other users of state and local government data are invited to review and comment on the data standards developed to represent the Statement of Activities, Governmental Fund Balance Sheet, and Governmental Fund Statement of Revenues, Expenditures and Changes in Fund Balances.

This is a Demonstration Release, to illustrate how data standards can be created and used in the municipal marketplace. The standards were developed by the XBRL US State and Local Government Disclosure Modernization Working Group as a pilot to test the premise that standards can improve efficiencies by automating the process of creating, collecting, and analyzing government data. The Working Group is currently soliciting feedback during a 60-day public review period which will end on March 18, 2019. Input is requested on:

  • Definitions and references for the elements. Are the definitions accurate? Are references appropriate? Should revisions or modifications be made?
  • General input. Is the taxonomy structured appropriately? Is the documentation provided helpful and understandable?

Taxonomy Documentation

Inline XBRL Samples

Below is a collection of member-contributed sample inline filings based on the Demonstration Release, displayed using the SEC’s inline viewer. Click the name of the state, county or municipality to see examples.

Please note that all reported facts in these instances may not be tagged because of the limited elements available in the demonstration taxonomy. These samples are for demonstration only.

County of Albemarle, VA

City of Alexandria, VA

Allyson R. Ugarte – Sole Practitioner Member

Town of Ashland, VA

City of Bristol, VA

County of Culpeper, VA

City of Falls Church, VA

Allyson R. Ugarte – Sole Practitioner Member

County of Fauquier, VA

State of Georgia

Hillsborough County, FL – District School Board

Jacksonville, FL – Aviation Authority

County of Loudoun, VA

Allyson R. Ugarte – Sole Practitioner Member

County of McHenry, IL

City of St. Petersburg, FL

City of Virginia Beach, VA

State of Utah

Provide Comments on the Demonstration Release

Below is a view of the elements developed for this CAFR Demonstration – the file can be copied or downloaded from this location. There’s also an Excel version posted here if you’re unable to use Google.

You’ll need to agree to Terms and Conditions to have your comments about the Demonstration Release considered during this review. Login with an XBRL US Web Account or Google Account to provide comments on this Demonstration Release, then follow the instructions linked below to review and agree to Terms and Conditions.

Be sure to include the corresponding concept number from the first column with your comment.

Be sure to include the corresponding concept number from the first column with your comment. The list of elements in this CAFR Demonstration Release can be copied or downloaded from this location. There’s also an Excel version posted here if you’re unable to use Google.

Comment